Entitlement: WTC entitlement: Severe disability element
The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002, Reg. 3(1)(e), Reg. 3(3)(b) & Reg. 17
An additional element which is included where an individual, or in the case of a joint claim either person, is getting Disability Living Allowance (Highest Rate Care Component) or Attendance Allowance (Higher Rate), or who would be getting these rates of benefit but for suspension or abatement of benefit while an in- patient in a hospital or similar institution. If both members of a couple satisfy these conditions of entitlement, the award will include two severe disability elements.